Neb. Rev. Stat. §§ 70-602
A district may be created as hereinafter provided and, when so created, shall be a public corporation and political subdivision of this state and may sue or be sued in its corporate name. A district may be composed of the territory of one or more municipalities as defined in subsection (2) of section 70-601, whether contiguous or otherwise. Nothing in Chapter 70, article 6, shall be construed to prevent the organization of a district within or partly within the territorial boundaries of another district organized hereunder, so long as the plants, systems, and works, the operation of the same, the exercise of powers, and the assumption of duties and responsibilities, of or on the part of one district, do not nullify, conflict with, or materially affect those of, or on the part of, another district.
Neb. Rev. Stat. §§ 70-602